1983 (8) TMI 286

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....he Appellant. Shri M. Chaterjee, JDR, for the Respondent. ORDER The question for decision in this appeal, originally filed as Revision Application to Government of India, is the correctness or otherwise of appellants' claim for refund on the ground that the imported goods were assessable at preferential rate of duty being of United Kingdom origin. 2. The Assistant Collector of Cus....

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....hotostat copies of invoices containing the country of origin certificate were filed before the Assistant Collector of Customs, who did not accept the photostat copies and insisted upon the original for the purpose of signature. The goods were imported in instalments and with respect to some instalments photostat copies were earlier accepted by the Customs authorities. After the Order-under-appeal,....

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....ence Act, 1872 `a photograph of an original is secondary evidence of its contents, though the two have not been compared, if it is proved that the things photographed was the original'. In the absence of any circumstance to suspect the photostat copy, the same should have been accepted for the purpose of the claim made by the appellant. Besides, from the orders produced before us it is seen that t....